https://www.taxtmi.com/caselaws?id=776942 HC held the GST registration cancellation under s.29(2)(c) valid for non-filing of returns for six months; the statutory time limit for a formal revocation application had elapsed. However, under the proviso to R.22(4) CGST Rules the empowered officer may drop proceedings if the registrant furnishes all pending returns and pays tax, interest and late fees, and pass Form GST REG-20. The petition was disposed by directing the petitioner to approach the concerned authority within two months to seek restoration on those terms. en-us Mon, 18 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776942 HC held the GST registration cancellation under s.29(2)(c) valid for non-filing of returns for six months; the statutory time limit for a formal revocation application had elapsed. However, under the proviso to R.22(4) CGST Rules the empowered officer may drop proceedings if the registrant furnishes all pending returns and pays tax, interest and late fees, and pass Form GST REG-20. The petition was disposed by directing the petitioner to approach the concerned authority within two months to seek restoration on those terms. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776942